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Opinion 2002-6
… property owners. This is in response to your inquiry with regard to the designation of a dead end, unpaved town highway … Matter of Brown , 132 Misc 2d 811, 505 NYS2d 334). In this regard, although the properties in question are characterized … of seasonal limited use highways and is silent with regard to capital improvements and upgrades of town highways. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… and/or a mortgage thereon on behalf of the social services district for the assistance and care of a person at public … previously accepted on behalf of the social services district pursuant to Social Services Law, §106(1) and that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to uphold the law but instead used his position … Thomas P DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval … district must be stated in both the petition and notice of hearing (Town Law §§191, 193[1]). Under article 12-A, the … increase (28 Opns St Comp, 1972, p 99, federal and State aid as the source of funding; 3 Opns St Comp, 1947, p 521, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one … CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge additional fees for filing a notice of … more than one parcel of real property. You ask if a county clerk may charge additional fees for the filing of a notice …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… levy for town outside village purposes or, if there are no villages within the town, as a part of the general …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… J. Sisca, Esq., Attorney at Law Port Chester-Rye Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… reporting and determining reasonable cost. New York State Energy Research and Development Authority (NYSERDA): Accounts … for utility charges associated with its newly enacted Energy Efficiency Portfolio Standard 2. Accounts receivable …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… for general village purposes. This is in reply to your request for our opinion concerning the disposition of the … This is in reply to your request for our opinion concerning the disposition of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… of real property of a county sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property … 5-A for the sale of the property of a county district. Section 275 of the County Law makes specific provision for … to a water authority or a joint water works system. Section 275 provides that such a sale is subject to a …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… Law, §§190, 198[10-f], 209). Once an ambulance district is established, the board is authorized, inter alia , to contract on behalf of the … to Town Law, §198(10-f)(b), however, the town board is also authorized to fix a schedule of fees or charges to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… ACT, §2402: A Surrogate's Court may not charge a fee for certificates of adoption or for certified copies of orders of … our opinion regarding whether a fee should be charged for certificates of adoption or certified copies of the order of … in practice as to how SCPA, §2402(13) should be applied to certificates of adoption or certified copies of orders of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… of the vendor's contract with the town, or (2) the rental payment required by the lease varies on the basis of … of the vendor's contract with the town, and if the rental payment required by the lease does not vary on the … lease between the vendor and the town officer provides for rental payments based on the quantity of stone sold by the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless … Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on … Employees may receive payment for expenses through direct deposit or check depending on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use … of her plea agreement, of which she paid $20,000 during yesterday’s plea. “Ms. Brown violated the public trust by … Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsDiNapoli: Drastic State Revenue Shortfall in April
… Thomas P. DiNapoli, significant revenue declines occurred for New York in April as a result of the COVID-19 pandemic … period uses the amended Executive Budget estimates for comparison, and is on a State Operating Funds basis … primarily due to the postponement of the filing deadline for tax returns. Sales tax collections reflected the …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilDiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkRefunding of State Bonds
… of State Bonds – A.5833 /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call premium …
https://www.osc.ny.gov/legislation/refunding-state-bonds